IAC Journal of Business Review

IAC Journal of Business Review

Print ISSN: 3121-7680 | Online ISSN: 3121-7672

IAC Journal of Business Review (IJBR) is a peer reviewed academic journal committed to advancing knowledge in business, management, accounting, finance, economics, entrepreneurship, public administration, marketing, tourism, and emerging interdisciplinary areas. The journal provides a credible platform for researchers, practitioners, policy makers, and industry leaders to publish original research that addresses contemporary business challenges and contributes to sustainable development within local and global contexts.

IACJBR promotes the publication of high quality empirical, conceptual, methodological, and review based studies that demonstrate strong theoretical grounding, sound research methodology, and clear practical relevance. The journal also welcomes innovative research in new frontiers such as digital economy, ESG and sustainability reporting, fintech, corporate governance, artificial intelligence in business, risk management, innovation systems, and organisational transformation in emerging and developed economies.

The journal is published periodically and operates a rigorous editorial screening and double blind peer review process to ensure quality, originality, and scholarly contribution. All manuscripts are assessed for relevance, methodological credibility, clarity of presentation, and compliance with ethical publishing standards. IACJBR is dedicated to providing timely decisions, transparent review practices, and an inclusive scholarly environment that supports the development of early career and senior researchers.

OBJECTIVES

The objectives of IAC Journal of Business Review (IJBR) are to:

Publish high quality and original research in business, management, accounting, finance, economics, entrepreneurship, tourism, and related fields.
Provide a reliable publication platform for academics, professionals, and policy oriented researchers to disseminate credible findings that contribute to knowledge and practice.
Ensure rigorous peer reviewed publishing by adopting a double blind review process that promotes quality, originality, relevance, and scholarly integrity.
Promote the publication of contemporary and policy relevant studies that address emerging issues such as sustainability reporting, ESG, digital transformation, corporate governance, and innovation in global and emerging economies.
Encourage the publication of diverse research outputs including empirical studies, conceptual papers, theoretical contributions, systematic reviews, and methodological innovations.
Support academic visibility and research impact by publishing articles that are well structured, properly referenced, and accessible to researchers, institutions, and industry stakeholders.
Maintain ethical publishing standards by enforcing plagiarism checks, transparency in editorial decisions, and compliance with global best practices in academic publishing.
Promote continuous scholarly communication by providing timely publication, well organised journal issues, and thematic special editions that respond to current business realities.

IAC Journal of Business Review (IJBR) publishes peer reviewed and original research articles that contribute to knowledge and practice in business and management related disciplines. The journal accepts high quality manuscripts that are empirical, conceptual, theoretical, methodological, or systematic review based, provided they demonstrate relevance, scholarly rigour, and clear contribution to business literature.

Coverage Areas

The scope of IACJBR includes but is not limited to the following areas:

Accounting and Financial Reporting
Financial accounting, management accounting, public sector accounting, IFRS, integrated reporting, disclosure quality, and financial reporting quality.
Auditing and Corporate Governance
Audit quality, audit committee effectiveness, internal control systems, corporate governance mechanisms, board structure, accountability, and transparency.
Finance and Investment
Corporate finance, capital markets, banking and financial institutions, financial risk management, investment analysis, and cost of capital studies.
Taxation and Public Finance
Tax policy, tax compliance, tax administration, public revenue management, fiscal sustainability, and tax related governance issues.
Business Management and Strategy
Strategic management, business performance, organisational development, leadership, operations management, and competitive advantage studies.
Marketing and Consumer Behaviour
Brand management, customer engagement, digital marketing, market communication strategies, and consumer decision making.
Entrepreneurship and SME Development
Business innovation, startup growth, MSME finance, enterprise development, and entrepreneurial ecosystems.
Human Resource Management and Organisational Behaviour
Workplace productivity, employee wellbeing, motivation, organisational culture, HR analytics, and remote work systems.
Digital Economy and Innovation
Digital transformation, fintech, artificial intelligence in business, business analytics, cybersecurity governance, and technology adoption.
Sustainability, ESG, and Responsible Business
Sustainability disclosure, CSR, ESG reporting, climate risk reporting, green finance, environmental governance, and sustainable performance.
Tourism, Hospitality, and Cultural Economy
Tourism management, hospitality operations, pilgrimage tourism, destination branding, cultural entrepreneurship, and digital tourism.
Public Policy, Development, and Business Environment
Business regulation, institutional frameworks, governance reforms, public private partnerships, and sustainable development in emerging economies.

Geographical Focus

IACJBR welcomes studies from all regions of the world, with strong interest in research that offers insights from Africa and other emerging economies, including cross country and comparative studies.

Types of Manuscripts Accepted

IACJBR publishes:

Original research articles
Conceptual and theoretical papers
Systematic literature reviews and meta analysis
Case studies with strong academic contribution
Methodological and analytical papers
Policy and practice oriented research papers

IAC Journal of Business Review (IJBR) is topical because it publishes research that responds to current and fast changing realities in business and society. The journal focuses on emerging issues such as sustainability and ESG disclosure, climate risk and responsible governance, digital transformation and artificial intelligence in business, fintech and innovation driven markets, business resilience and risk management, transparency and accountability in financial reporting, taxation reforms and public finance efficiency, entrepreneurship and SME competitiveness, consumer behaviour in digital markets, and tourism and cultural economy development. By prioritising timely, policy relevant, and evidence based studies, IACJBR remains a strong outlet for scholarship that supports decision making in both emerging and global economies.

Editor-in-Chief

Dr. Timi Olubiyi
West Midlands Open University, Lagos Nigeria

Academic Editors

Prof. Olabanji A. Oni – Business Management, University of Fort Hare, East London

Associate Professor Jerroh Ediri – Department of Accounting and Finance, Delta State University, Abraka, Nigeria

Dr. Okoye Francis – Department of Accounting, Lagos Business School (LBS), Nigeria

Practitioner Editors

Dr. Rabiu Olowo – Professor of Practice: Executive Secretary/Chief Executive Officer, Financial Reporting Council of Nigeria (FRCN)

Machame Henry – Accounting Econometrician, MachameRatios, Regina, Saskatchewan, Canada.

Dr. Dominic Erah – Risk Management, Central Bank of Nigeria

Editorial Advisory Board

Professor Taiwo Asaolu – Vice Chancellor, University of Ilesa, Osun State, Nigeria

Professor Bello Ahmed – Department of Accounting and Finance, Ahmadu Bello University, Zaria, Nigeria

Editorial Manager

Dr. Jeremiah Akinadewo - Department of Accounting, Afe Babalola University, Ado-Ekiti, Ekiti state, Nigeria.

Published Articles

Browse our collection of peer-reviewed research articles

5 articles

TRADITIONAL KNOWLEDGE DISCLOSURE AND DIGITAL INNOVATION ACCOUNTABILITY IN EMERGING ECONOMIES

1. Chiamaka Ngozi OkaforDepartment of Accounting, University of Nigeria, Nsukka, Enugu State, NigeriaEmail: chiamaka.okafor@unn.edu.ng ORCID: 0000 0002 1155 4301, 2. Leila Amina HassanDepartment of Business Administration, University of Nairobi, Nairobi, KenyaEmail: leila.hassan@uonbi.ac.ke ORCID: 0000 0003 4088 2266, 3. Sipho DlaminiSchool of Accountancy, University of Cape Town, Cape Town, South AfricaEmail: sipho.dlamini@uct.ac.za ORCID: 0000 0001 9920 7744, 4. Zahra Bint MahmoudDepartment of Accounting and Finance, University of Dar es Salaam, Dar es Salaam, TanzaniaEmail: zahra.mahmoud@udsm.ac.tz ORCID: 0000 0002 6709 1180

Volume 1 Issue 1 2026 Pages 27-52

Background: Traditional knowledge has increasingly attracted policy attention within emergingeconomies due to its relevance to biodiversity, indigenous innovation, cultural identity, and sustainable l...

Keywords: Traditional knowledge disclosure Digital innovation accountability Indigenous consent Benefit sharing Algorithmic governance Emerging economies.

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ESG DISCLOSURE QUALITY AND COST OF CAPITAL IN EMERGING ECONOMIES

1. Ibrahim Musa AbdulrahmanDepartment of Accounting, Ahmadu Bello University, Zaria, Kaduna State, NigeriaEmail: ibrahim.abdulrahman@abu.edu.ng ORCID: 0000 0002 9001 1147, 2. Naledi K. MotsepeSchool of Accountancy, University of Pretoria, Pretoria, South AfricaEmail: naledi.motsepe@up.ac.za ORCID: 0000 0003 5010 2234, 3. Grace Esi OwusuDepartment of Accounting, University of Ghana Business School, Accra, GhanaEmail: geowusu@ug.edu.gh ORCID: 0000 0001 6032 9908, 4. Daniel Mwangi WanjikuDepartment of Finance, Strathmore University Business School, Nairobi, KenyaEmail: daniel.mwangi@strathmore.edu ORCID: 0000 0002 1120 4456

Volume 1 Issue 1 2026 Pages 31-56

Background: ESG disclosure quality has become a central determinant of corporate transparency, investor confidence, and market discipline in emerging economies. While firms increasingly publish sustai...

Keywords: ESG disclosure quality Cost of capital Financial reporting quality Institutional ownership Emerging economies.

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DIGITALISATION, TOURISM EXPERIENCE, AND PILGRIMAGE PARTICIPATION AMONG SOUTH AFRICAN CHRISTIANS

1. Refilwe Lerato SeabelaDepartment of Tourism and Hospitality Management, University of Johannesburg, Johannesburg, South AfricaEmail: refilwe.seabela@uj.ac.za ORCID: 0000 0002 8801 1735, 2. Siphesihle N. KhumaloSchool of Business and Economics, University of KwaZulu Natal, Durban, South AfricaEmail: siphesihle.khumalo@ukzn.ac.za ORCID: 0000 0003 1940 6652, 3. Adeola Mercy AdebayoDepartment of Marketing, University of Ibadan, Ibadan, NigeriaEmail: adeola.adebayo@ui.edu.ng ORCID: 0000 0001 7719 0407, 4. Mogomotsi B. DubeFaculty of Business, University of Botswana, Gaborone, BotswanaEmail: mogomotsi.dube@ub.bw ORCID: 0000 0002 6098 3310

Volume 1 Issue 1 2026 Pages 35-60

Background: Digitalisation is reshaping tourism consumption by transforming how travellers search, evaluate, book, and experience destinations. For faith based travel, digital platforms now influence...

Keywords: Digitalisation Tourism experience Christian pilgrimage Religious tourism Online travel platforms South Africa.

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GLOBAL VIRTUAL VILLAGE AND 360 DEGREE CULTURAL IMMERSION EXPERIENCES AMONG ABORIGINAL COMMUNITIES IN AUSTRALIA

1. Amelia Grace ThompsonSchool of Tourism, Hospitality and Hotel Management, Griffith University, Gold Coast, AustraliaEmail: amelia.thompson@griffith.edu.au ORCID: 0000 0002 7201 5509, 2. Nathan Jarrah WilliamsCentre for Indigenous Studies, University of Sydney, Sydney, AustraliaEmail: nathan.williams@sydney.edu.au ORCID: 0000 0003 3310 9042, 3. Lindiwe N. MasekoDepartment of Marketing, University of Cape Town, Cape Town, South AfricaEmail: lindiwe.maseko@uct.ac.za ORCID: 0000 0001 9906 7721, 4. Chukwuma Ifeanyi EzeDepartment of Business Administration, University of Lagos, Lagos State, NigeriaEmail: chukwuma.eze@unilag.edu.ng ORCID: 0000 0002 4412 7780

Volume 1 Issue 1 2026 Pages 38-50

Background: Immersive technologies such as 360 degree video, virtual reality, and interactive digital storytelling are increasingly transforming cultural tourism by enabling visitors to experience her...

Keywords: Virtual village 360 degree immersion Aboriginal heritage Digital tourism Cultural sustainability Data sovereignty Australia.

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SUSTAINABILITY DISCLOSURE AND FIRM PERFORMANCE IN SUB SAHARAN AFRICA

1. Amina Halima YusufDepartment of Accounting, Faculty of Management Sciences, University of Lagos, Lagos State, NigeriaEmail: aminayusuf@unilag.edu.ng ORCID: 0000 0003 2145 1102, 2. Thabo MokoenaSchool of Accounting Sciences, University of the Witwatersrand, Johannesburg, South AfricaEmail: thabo.mokoena@wits.ac.za ORCID: 0000 0002 8840 6719, 3. Fatmata KargboDepartment of Finance and Accounting, Fourah Bay College, University of Sierra Leone, Freetown, Sierra LeoneEmail: fkargbo@usl.edu.sl ORCID: 0000 0001 7702 3398, 4. Samuel Kofi MensahDepartment of Accounting, University of Ghana Business School, Accra, GhanaEmail: skmensah@ug.edu.gh ORCID: 0000 0002 6401 9024

Volume 1 Issue 1 2026 Pages 1-26

Background: Sustainability disclosure has become an important governance and accountability tool for firms operating in stakeholder sensitive markets, particularly within Sub Saharan Africa where envi...

Keywords: Sustainability disclosure ESG reporting Board gender diversity Firm performance Return on assets Tobin’s Q Sub Saharan Africa.

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